An important piece of that legislation is that if you're a liberal living in a high tax state such as California or New York, you have to limit your SALT deduction to $10,000.
If Biden wins, liberals (from high tax states) will be able to claim an average of $20,000 from the SALT deduction
With all due respect, and especially to Trump, the state and residential real estate tax deduction cap was a tax increase.
Also, Red State folks hate the resulting blue state migration.
Next to Trump hiring Sessions, the cap is one of his dumbest actions as President.